الَّذِينَ كَانَتْ أَعْيُنُهُمْ فِي غِطَاءٍ عَنْ ذِكْرِي وَكَانُوا لَا يَسْتَطِيعُونَ سَمْعًا ﴿۱۰۱﴾ أَفَحَسِبَ الَّذِينَ كَفَرُوا أَنْ يَتَّخِذُوا عِبَادِي مِنْ دُونِي أَوْلِيَاءَ إِنَّا أَعْتَدْنَا جَهَنَّمَ لِلْكَافِرِينَ نُزُلًا ﴿۱۰۲﴾ قُلْ هَلْ نُنَبِّئُكُمْ بِالْأَخْسَرِينَ أَعْمَالًا ﴿۱۰۳﴾ الَّذِينَ ضَلَّ سَعْيُهُمْ فِي الْحَيَاةِ الدُّنْيَا وَهُمْ يَحْسَبُونَ أَنَّهُمْ يُحْسِنُونَ صُنْعًا ﴿۱۰۴﴾ أُولَئِكَ الَّذِينَ كَفَرُوا بِآيَاتِ رَبِّهِمْ وَلِقَائِهِ فَحَبِطَتْ أَعْمَالُهُمْ فَلَا نُقِيمُ لَهُمْ يَوْمَ الْقِيَامَةِ وَزْنًا ﴿۱۰۵﴾

﴾101﴿ Allazeena kaanat a'yunuhum fee ghitaaa'in 'an zikree wa kaanoo laa yastatee'oona sam'aa
﴾102﴿ Afahasibal lazeena kafarooo any yattakhizoo 'ibaadee min dooneee awliyaaa'; innaaa a'tadnaa jahannama lil kaafireenar nuzulaa7vúvf
﴾103﴿ Qul hal nunabbi'ukum
﴾104﴿ Allazeena dalla sa'yuhum fil hayaatid dunyaa wa hum yahsaboona annahum yuhsinoona sun'aa
﴾105﴿ Ulaaa'ikal lazeena kafaroo bi aayaati Rabbihim wa liqaaa'ihee fahabitat a'maaluhum falaa nuqeemu lahum Yawmal Qiyaamati waznaa

﴾101﴿ These are the ones whose eyes were veiled from My remembrance, and they were unable to hear the truth
﴾102﴿ Do the disbelievers think that they can take My servants as protectors instead of Me? Indeed, We have prepared Hell as a lodging for the disbelievers
﴾103﴿ Say, Shall I inform you of the greatest losers in respect to their deeds
﴾104﴿ They are those whose efforts in the worldly life are in vain, while they think they are doing good in their work
﴾105﴿ They are those who disbelieved in the signs of their Lord and in their meeting with Him, so their deeds have become worthless. Thus, We will not assign any weight to them on the Day of Resurrection

[101] In this verse, the reason for their punishment is mentioned: it is that, due to extreme prejudice and stubbornness, their eyes were blind to seeing the truth and their ears were deaf to hearing it.
The phrase (lā yastaṭī‘ūn) is used to indicate that listening to the truth was such a heavy burden for them that they could not bear it.
[102] From this point to the end of the surah is the conclusion.
It contains strong warnings and threats to the polytheists regarding their association of Allah’s servants with Him due to previous doubts. These servants include the poor ones (like the Companions of the Cave), the prophets (like Musa and Khidr, peace be upon them), and kings (like Dhu al-Qarnayn).
Verses 102 to 106 contain this warning, while glad tidings are given to the people of monotheism in verses 107 and 108.
Then, in verse 109, there is a refutation of associating partners with Allah in knowledge.
Finally, the surah concludes in verse 110 with the mention of the sending of the Messenger and the affirmation of Tawḥīd (Oneness of Allah Almighty).
Since all the doubts of the polytheists have been addressed in detail—showing that neither humans nor jinn have any divine power or authority—these verses are a logical conclusion: first refuting shirk (polytheism) in control, then refuting shirk in knowledge.
In verse 102, the word ‘ʿibādī’ clearly indicates that many polytheists had associated Allah’s servants with Him, and in this verse, such servants have been declared disbelievers twice.
[103,104] This verse is a refutation of those people who perform acts of shirk (polytheism) and innovations (bid‘ah), claiming that these are good deeds. They exert great effort in such actions, yet in the sight of Allah, these deeds are worthless and wasted.
Therefore, such people are described as the greatest losers.
These verses include all those involved in shirk and all innovators who believe their acts of polytheism and innovation will earn them reward.
[105] In this verse, a third declaration of the disbelief of these people is made, and it indicates that this disbelief is the reason their deeds are nullified.
The phrase (fa-lā nuqīmu lahum yawma al-qiyāmati waznan) has two interpretations:
1. They will have no worth, honor, or reward on the Day of Judgment. A sound hadith mentions that a large, hefty man will be brought forth on the Day of Judgment, yet in the sight of Allah, he won’t be worth even the wing of a mosquito.
2. The good deeds of these disbelievers will not be weighed, because they are void and have no value.
This also implies that for some people, there will be no weighing of deeds at all—they will enter Hell without their deeds being weighed, just as some believers will enter Paradise without reckoning.